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Ayantee Custom Bathrooms Corporation uses a job order cost system. The following data summarizes the operations related to its first month's production. 1. Materials costing $153,000 were purchased by paying $40,000 in cash with the remainder on account. 2. Materials requisitioned were as follows: Job 1 $32,500; Job 2 $11,700; Job 3 $21,400; General factory use $1,200. 3. Factory wages incurred were as follow: Job 1 $19,400; Job 2 $28,100; Job 3 $17,600; General factory use $4,351. The factory wages were paid in cash. 4. Depreciation on the corporate headquarters $3,700. 5. Manufacturing overhead costs incurred on account $9,200. 6. Depreciation on the factory equipment $4,100. 7. Manufacturing overhead rate is 30% of direct labor costs. 8. Job 1 and Job 3 were completed during the month. 9. Job I was sold for $95,527 cash. 10. Prepared the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to the Cost of Goods Sold account